Portion - Judgment Search Results

Commissioner of Income-tax Vs. Smt. P. Mahalakshmi and ors.

Court: Karnataka

..... imposed as a result of the severance on the remaining portion could such a transaction be described as amounting really to ..... of the consideration between the two the advantage enjoyed by the portions sold in its attracting a higher price is just another ..... incident of severance which offsets the disadvantages which the unsold portion is left behind with and the price paid cannot by .....

Pioneer Match Works Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1983)3ITD714(Mad.)

..... 4 in order that the actual cost is reduced by any portion that portion of the cost must be met either directly or indirectly by ..... corporation of tamilnadu ltd sipcot could be said to be a portion of the cost of the assets entitled to depreciation met directly ..... representative the simple point is whether the subsidy has met any portion of the asset the answer is no both schematically and factually .....

S.P. Gupta Vs. President of India and ors.

Court: Supreme Court of India

Reported in: AIR1982SC149; 1981Supp(1)SCC87; [1982]2SCR365

..... in this connection it may be useful to extract certain relevant portions from the speeches of the members shri nanda congress s ..... the last question can be answered at once in the earlier portion of this judgment a statement by dr ambedkar opposing an ..... court to rajasthan high court may await further consideration the underlined portion of the letter extracted herein would show that the proposal .....

Commissioner of Income-tax Vs. Prabhabati Bansali

Court: Kolkata

Reported in: (1982)29CTR(Cal)15,[1983]141ITR419(Cal)

..... thereto of which the assessee was the owner other than such portions of such property as he might occupy for the purposes of ..... site it was also given the right to sublet the different portions the assessee company s activity during the period covered by the ..... 1956 57 to 1958 59 consisted of developing procuring and letting out portions thereof as shops stalls and ground spaces to shop keepers stall .....

P. Ram Narayan Vs. L.P. Pichan and anr.

Court: Mumbai

Reported in: 1982(2)BomCR559

..... the defamatory letter at ex a and contended that the particular portion referred to by me above was defamatory of his character ..... defamatory this is what the learned magistrate observed in the concluding portion of his discharge order for the purpose of considering the charge ..... the world at large 8 as regards one of the objectionable portion of the letter the learned magistrate has observed that only .....

Dharam Chand Vs. Mathura Dass

Court: Punjab and Haryana

Reported in: AIR1982P& H224

..... premises are being used for residential purposes though a very small portion thereof is being used as a shop as the tenant never ..... has been amply proved on the record that only a small portion of the demised premises was being used for residential purposes the ..... be held that the tenant petitioner is occupying a very small portion of the demised premises for his residence the dominant purpose is .....

O.K. Sreedharan Nambiar Vs. Govt. of Kerala and ors.

Court: Kerala

Reported in: AIR1982Ker191

..... the appropriate civil court since the acquisition was only of a portion and since he wanted compensation for the entire building affected ..... respondents 1 to 3 to acquire on reasonable compensation the remaining portion of the building and to dispose of the representations filed ..... to the large number of tenants who are holding the remaining portion of the property and eking out their livi lihood the .....

M. Thangiah Nadar and Sons a Registered Partnership Firm Represented b ...

Court: Chennai

Reported in: (1982)1MLJ161

..... premises and that there is no partition of the premises and separate enjoyment of any portion of the premises by t pappammal and company he also deposed that there are two ..... are no separate accounts or separate employees for t pappammal and company and no separate portion is given to t pappammal and company and that he himself h conducting the business .....

Commissioner of Income-tax, Gujarat-ii Vs. Siddharth J. Desai

Court: Gujarat

Reported in: (1982)28CTR(Guj)148; [1983]139ITR628(Guj)

..... tural operations after agree ments of sale price fixed onyardage basis no 2 maganlal a portion of the land situate atmorarbhai village phoolpada near surat v cit not within municipal limits ..... sl citation sitution description whetherno of land held tobe agri cultual 1 cit v a portion of land situate atvajulal village adajan taluka chorasi chunilal district surat land surroundedby residential locality .....

Jaharlal Paul Vs. Ananda Chandra Paul and ors.

Court: Kolkata

Reported in: AIR1981Cal424

..... and his servants and agents from parting with possession of the vacant portion of premises number 203 4c bidhan sarani to one monika ghosh ..... qua dwelling house and it mattered not that possession of any portion of the pre mises was obtained by the stranger transferee at ..... dwelling house 18 in the award passed in this case the portions allotted to the several members of the pal family have been .....